SSS2 ACCOUNTING

Lesson 1: Suspense Account 2 Topics

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Topic 1.1 – Meaning and types

Topic 1.2 – Errors the trail balance cannot disclose

Lesson 2: Suspense Account II 2 Topics

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Topic 2.1 – Correction with journal

Topic 2.2 – Working exercise on correction of errors with journal paper

Lesson 3: Effect of Errors on Reported Profit And Working Exercises 1 Topic

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Topic 3.1 – Effect of Errors on Reported Profit And Working Exercises

Lesson 4: Manufacturing Accounts 3 Topics

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Topic 4.1 – Meaning

Topic 4.2 – Reason

Topic 4.3 – Terminologies

Lesson 5: Manufacturing Accounts II 2 Topics

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Topic 5.1 – Trading profit or loss accounts with balance sheet

Topic 5.2 – Working exercises

Lesson 6: Manufacturing Accounts III 1 Topic

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Topic 6.1 – Treatment of manufacturing profit(market value) with trading profit or loss account and balance sheet

Lesson 7: Control Account And Self – Balancing Ledger 7 Topics

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Topic 7.1 – Meaning of control account’s

Topic 7.2 – Resource for control accounts

Topic 7.3 – Limitations for control accounts

Topic 7.4 – Types of control accounts

Topic 7.5 – Sales ledger control accounts

Topic 7.6 – Purchases ledger control accounts

Topic 7.7 – Meaning, purpose, uses, terminologies of sales purpose accounts e.g control settlement, set off, etc

Lesson 8: Sales Ledger Control Account 4 Topics

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Topic 8.1 – Format and working exercise

Topic 8.2 – Purchase ledger and contra accounts

Topic 8.3 – Meaning, uses/purpose, terms, format

Topic 8.4 – Working exercises

Lesson 9: Introduction to Single Entry and Incomplete Records 1 Topic

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Topic 9.1 – Meaning, limitation, statement of affairs

Lesson 10: Single Entry 1 Topic

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Topic 10.1 – Determination of closing and opening capital

Lesson 11: Single Entry/ Incomplete Records 4 Topics

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Topic 11.1 – Determination of profit or loss from statement of affairs

Topic 11.2 – Preparation of trading, profit or loss accounts and balance sheets from incomplete records

Topic 11.3 – Conversion of single entry to double entry

Topic 11.4 – Steps for conversion

Lesson 12: Accounts of Non – Profit Making Organization 2 Topics

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Topic 12.1 – Meaning, terminologies, receipts and payment account

Topic 12.2 – Feature and format

Lesson 13: Working Exercises on Receipts and Payment 1 Topic

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Topic 13.1 – Determination of accumulated fund and treatment of subscriptions and other nominal ledgers in arrears and in advance

Lesson 14: Receipt and Payment Accounts 2 Topics

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Topic 14.1 – Income and expenditure account

Topic 14.2 – Meaning, uses, similarities and differences between receipts and payment account and income and expenditure accounts

Lesson 15: Preparation of Income and Expenditure Accounts and Balance Sheets With Working Exercises 1 Topic

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Topic 15.1 -Preparation of Income and Expenditure Accounts and Balance Sheets With Working Exercises

Lesson 16: Introduction to Partnership Account 2 Topics

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Topic 16.1 – Meaning and types of partnership

Topic 16.2 – Partnership deeds/agreement terminologies

Lesson 17:Partnership Account II 3 Topics

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Topic 17.1 – Partners capitals account

Topic 17.2 – Partners current account, appropriation account

Topic 17.3 – Format and working exercises

Lesson 18: Partnership Account III 5 Topics

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Topic 18.1 – Admission of new partners

Topic 18.2 – Terminologies

Topic 18.3 – Valuation of assets

Topic 18.4 – Goodwill account: meaning and treatment

Topic 18.5 – Accounting entries for goodwill written off and retained

Lesson 19: Dissolution Of Partnership I 1 Topic

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Topic 19.1 – Reason for dissolution

Lesson 20: Dissolution Of Partnership II 1 Topic

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Topic 20.1 – Entry requirements in closing the firm’s books of accounts ( settlement account )

SSS2 ACCOUNTING

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